ASTM E3123
Original price was: $69.00.$41.00Current price is: $41.00.
Standard Guide for Recognition and Derecognition of Environmental Liabilities
| Published by | Publication Date | Number of Pages |
| ASTM | 02/01/2018 | 26 |
ASTM E3123 – Standard Guide for Recognition and Derecognition of Environmental Liabilities
1.1 Purpose-The purpose of this guide is to provide a series of options or instructions consistent with good commercial and customary practice for recognition and derecognition of environmental liabilities. This guide is consistent with Generally Accepted Accounting Principles (GAAP). Recognition of environmental liabilities is essential to determining the current book value of an entity. An entity may have future spending to extinguish risk and liabilities triggered in the past. Serious consequences, ranging from failed audits and poor capital stewardship to financial fraud and bankruptcy, exist for entities omitting material information from financial statements.
Product Details
- Published:
- 02/01/2018
- Number of Pages:
- 26
- File Size:
- 1 file , 580 KB
- Redline File Size:
- 2 files , 1.4 MB
- Note:
- This product is unavailable in Russia, Ukraine, Belarus
